Page 77 - EdUHK Annual Report 2016-2017

Independent Auditor’s Report to the Council of
The Education University of Hong Kong (Continued) (Incorporated in Hong Kong under The Education University of Hong Kong Ordinance)
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to in uence the economic decisions of users taken on the basis of these consolidated nancial statements.
As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the consolidated nancial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks,
and obtain audit evidence that is suf cient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit
in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Council.
- Conclude on the appropriateness of the Council’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast signi cant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated nancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Independent Auditor’s Report
獨立核數師報告
致香港教育大學校董會(續) (根據《香港教育大學條例》於香港註冊成立)
合理保證是高水平的保證，但不能保證按照《香港審計 準則》進行的審計，在某一重大錯誤陳述存在時總能發 現。錯誤陳述可以由欺詐或錯誤引起，如果合理預期它 們單獨或總起來可能影響綜合財務報表使用者依賴財 務報表所作出的經濟決定，則有關的錯誤陳述可被視作 重大。
在根據《香港審計準則》進行審計的過程中，我們運用 了專業判斷，保持了專業懷疑態度。我們亦:
- 識別和評估由於欺詐或錯誤而導致財務報表存在 重大錯誤陳述的風險，設計及執行審計程序以應對 這些風險，以及獲取充足和適當的審計憑證，作為 我們意見的基礎。由於欺詐可能涉及串謀、偽造、 蓄 意 遺 漏、虛 假 陳 述，或 凌 駕 於 內 部 控 制 之 上，因 此未能發現因欺詐而導致的重大錯誤陳述的風險 高於未能發現因錯誤而導致的重大錯誤陳述的風 險。
- 了解與審計相關的內部控制，以設計適當的審計程 序，但目的並非對貴集團內部控制的有效性發表意 見。
- 評價校董會所採用會計政策的恰當性及作出會計 估計和相關披露的合理性。
- 對校董會採用持續經營會計基礎的恰當性作出結 論。根據所獲取的審計憑證，確定是否存在與事項 或情況有關的重大不確定性，從而可能導致對貴集 團的持續經營能力產生重大疑慮。如果我們認為 存在重大不確定性，則有必要在核數師報告中提請 使用者注意綜合財務報表中的相關披露。假若有關 的披露不足，則我們應當發表非無保留意見。我們 的結論是基於核數師報告日止所取得的審計憑證。 然而，未來事項或情況可能導致貴集團不能持續經 營。
香港教育大學 2016-2017 年報 /
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